Latest GST News, Updates, Notifications & Announcements

Staying updated with GST news is crucial for every business to ensure timely and full compliance. Here, we bring you the latest developments from the CBIC, GST Council, and GSTN regarding GST returns, e-way bills, e-invoicing, and other compliance requirements.

Latest GST News

23rd August 2025 – 56th GST Council Meeting
The 56th GST Council Meeting is scheduled for 3rd and 4th September 2025 in New Delhi. Key announcements on rate rationalisation are expected, as declared by the GST Council on 23rd August 2025.

21st August 2025 – GSTR-3B Due Date Extended
Due to heavy rains across parts of Maharashtra, the GSTR-3B filing deadline for July 2025 has been extended from 20th August to 27th August 2025. Relief is provided to taxpayers in Mumbai (City & Suburban), Thane, Raigad, and Palghar. The CGST notification 12/2025 was issued on 20th August 2025.

15th August 2025 – GST Reforms Announced
During his Independence Day speech, PM Narendra Modi highlighted next-generation GST reforms:

Removal of 12% and 28% tax slabs, merging items into 5% or 18% slabs.
Introduction of a 40% slab for sin goods.
Correction of inverted tax structure and classification issues.
Implementation of pre-filled returns and automated GST refunds.

20th July 2025 – GSTR-3A Notices Advisory
GSTR-3A notices were mistakenly issued to taxpayers eligible for GSTR-4 whose registrations were cancelled before FY 2024–25. GSTN clarified that affected taxpayers can ignore these notices.

12th July 2025 – GSTR-1 Table 12 Advisory
GSTN addressed issues related to B2C supplies in Table 12A of GSTR-1. Taxpayers with only B2C supplies can enter any HSN code and UQC and fill remaining fields with “0” to proceed when no B2B supplies exist.

24th June 2025 – Review, Revision & Appeals
CBIC issued a circular clarifying procedures for review, revision, and appeals of orders by the Common Adjudicating Authority (CAA). The Principal Commissioner or Commissioner of Central Tax will act as reviewing and revisional authorities under sections 107 and 108 of the CGST Act, 2017.

16th June 2025 – New E-Way Bill Portal Launch
GSTN announced the launch of E-Way Bill Portal 2 from 1st July 2025. The portal aims to reduce dependency on a single system and ensure real-time synchronization with the main e-way bill portal.

12th June 2025 – Amnesty Scheme Filing Advisory
GSTN clarified that taxpayers can file amnesty scheme applications in forms SPL-01/02 even if auto-filled payment details do not match. Payment details should be uploaded as attachments for verification by tax officers.

11th June 2025 – Step-by-Step Instructions for Amnesty Filing
A detailed advisory has been released by GSTN, providing step-by-step instructions for filing amnesty scheme applications in forms SPL-01/02 before the specified deadline.

10 June 2025

According to the latest GSTN advisory, a new validation has been enabled on the GST portal for taxpayers under the Quarterly Return and Monthly Payment (QRMP) scheme. Now, refund applications can be filed based on invoices reported through the Invoice Furnishing Facility (IFF) for the first two months of a quarter. Earlier, taxpayers faced issues as the portal flagged non-filing of returns for those months, even though they were not legally required to file them.

At present, CGST Circular No. 125/44/2019-GST dated 18th November 2019 specifies that refund claims can only be made after filing GSTR-1 and GSTR-3B that are due before the refund application. Composition taxpayers must file CMP-08 or GSTR-4 as applicable, non-resident taxable persons must file GSTR-5, and input service distributors must file GSTR-4 before submitting refund claims.

9 June 2025

The CBIC issued a circular on 9th June 2025 allowing tax officers to skip quoting a Document Identification Number (DIN) in cases such as search authorisations, summons, arrest memos, inspection notices, and other communications issued during enquiries where a Reference Number has already been generated on the GST portal.

For this purpose, CBIC released Circular 249/06/2025, amending the original CGST Circulars 122/41/2019-GST dated 5th November 2019 and 128/47/2019-GST dated 23rd December 2019.

7 June 2025

As per GSTN advisory, from the July 2025 tax period (filed in August 2025), auto-populated sales liability values in GSTR-3B will be hard-locked. Taxpayers will no longer be able to edit Table 3 values, which will be auto-filled from GSTR-1/GSTR-1A/IFF. Suppliers must take timely action through GSTR-1A for any documents rejected by B2B buyers on the Invoice Management System (IMS).
GSTN has also introduced a restriction preventing taxpayers from filing GSTR-3B once three years have passed from its original due date. This change will take effect starting the July 2025 tax period.

14 May 2025

In GST, withdrawal applications (APL 01W) submitted before the issue of final acknowledgement (APL 02) are automatically approved, and the appeal status changes to “Appeal withdrawn.”

If withdrawal is requested after acknowledgement, approval must come from the Appellate Authority. Once granted, the appeal status updates from “Appeal submitted” to “Appeal withdrawn.”

Under Section 128A, appeals cannot remain pending. Taxpayers must upload a screenshot showing “Appeal withdrawn” when submitting waiver applications.

21 March 2025

Taxpayers reported issues while filing SPL 01/SPL 02 applications on the GST portal, such as missing order numbers or mismatched order/payment details. GSTN released an advisory clarifying that if payment details are not auto-populated in Table 4 of SPL 02, taxpayers should verify them in the electronic liability ledger. After verification, they can proceed with the waiver application. Payments must be made on or before 31st March 2025, and waiver applications submitted by 30th June 2025.

16 March 2025

Biometric Aadhaar Authentication has been rolled out in Uttar Pradesh effective 15th March 2025. GSTN issued the advisory regarding its implementation on 16th March 2025.

8 March 2025

Finance Minister Nirmala Sitharaman announced at the recently held Economic Times Awards for Corporate Excellence in Mumbai that a GST rate reduction is expected soon, with the tax review now in its final phase. This development suggests that the upcoming 56th GST Council meeting is likely to include GST rate rationalisation as a key agenda item.

1 February 2025 – Budget 2025

Amendments to Section 34 of the CGST Act, 2017
The proviso to sub-section (2) has been amended to clearly mandate the reversal of corresponding input tax credit (ITC) when a credit note is issued. This means if a supplier reduces their tax liability through a credit note, the recipient must reverse the ITC already claimed. Businesses are now required to strengthen their systems and processes to effectively track credit note-related ITC reversals.

Amendments to Section 38 of the CGST Act, 2017
The phrase “autogenerated” has been removed from Section 38(1), implying that the ITC statement (GSTR-2B) may no longer be entirely system-generated. Businesses may now need to validate and reconcile invoices and ITC through the Invoice Management System (IMS) rather than depending solely on automated statements. Additionally, a new clause (c) has been added to Section 38(2), giving the government authority to prescribe further details in the ITC statement through rules.

Amendments to Sections 107 and 112 of the CGST Act, 2017

Section 107(6) has been revised to require a 10% mandatory pre-deposit of the penalty amount for appeals before the Appellate Authority in cases involving only penalty (without any tax demand).
Section 112(8) has been amended to impose a 10% mandatory pre-deposit of the penalty amount for appeals before the Appellate Tribunal in cases concerning only penalty (without any tax demand).

Insertion of New Section 122B
A new Section 122B has been introduced to impose penalties for violations related to the Track and Trace Mechanism as outlined under Section 148A.

10 January 2025

The due dates for filing monthly and quarterly GSTR-1, GSTR-3B, GSTR-5, GSTR-6, GSTR-7, and GSTR-8 for the tax period ending 31st December 2024 have been extended as follows:

GSTR-7 & GSTR-8: Due by 12th January 2025
GSTR-1 (Monthly): Due by 13th January 2025
GSTR-5 & GSTR-6: Due by 15th January 2025
GSTR-1 (QRMP): Due by 15th January 2025
GSTR-3B (Monthly): Due by 22nd January 2025
GSTR-3B (QRMP):
- 24th January 2025 for Category X States/UTs
- 26th January 2025 for Category Y States/UTs

Category X States/UTs: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, and the Union Territories of Daman and Diu & Dadra and Nagar Haveli, Puducherry, Andaman & Nicobar Islands, and Lakshadweep.

Category Y States/UTs: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, and the Union Territories of Jammu & Kashmir, Ladakh, Chandigarh, and New Delhi.

GST Updates – 2024

21 December 2024
The 55th GST Council meeting took place on 21st December 2024 in Jaisalmer, Rajasthan. It was chaired by the Union Finance and Corporate Affairs Minister and attended by Union Minister of State for Finance Shri Pankaj Chaudhary, Chief Ministers of Haryana, Jammu & Kashmir, Meghalaya, and Odisha; Deputy Chief Ministers of Arunachal Pradesh, Bihar, Madhya Pradesh, and Telangana; along with Finance Ministers of States/UTs (with legislatures) and senior officials from the Ministry of Finance and States/UTs.

17 December 2024
The government clarified new rules for e-way bill generation. Taxpayers will only be able to generate e-way bills for documents not older than 180 days, with validity extensions allowed up to 360 days from the original generation date.

Additionally, multi-factor/two-factor authentication (MFA/2FA) will be required on NIC portals for generating e-invoices and e-way bills by taxpayers with annual aggregate turnover (AATO) above ₹20 crore. This will be rolled out in phases, covering all users from 1 April 2025. Login will require a username, password, and OTP sent to a registered mobile number or application. These changes will apply from 1 January 2025.

15 December 2024

GSTN has been releasing advisories on Biometric-Based Aadhaar Authentication and Document Verification for GST registration across different states. Under Rule 8, biometric Aadhaar authentication is now incorporated based on risk parameters and data analysis, along with document verification. After submitting Form GST REG-01, applicants will receive an email directing them either to complete OTP-based authentication or to schedule a GSK appointment for biometric verification. They must carry essential documents such as Aadhaar and PAN cards. The objective is to simplify and strengthen the registration process.

This advisory currently applies in Madhya Pradesh, Chhattisgarh, Goa, Mizoram, Haryana, Manipur, Meghalaya, and Tripura.

13 December 2024

The 55th GST Council meeting has been scheduled for 21 December 2024 at Jaisalmer, Rajasthan. The council is expected to review recommendations submitted by the Group of Ministers. Key discussions may include:

Rationalising GST tax slabs, possibly introducing a new 35% slab.
Reduction in GST rates for essentials like packaged drinking water and exercise notebooks.
Higher GST rates on luxury products such as premium shoes and watches.
Possible changes in GST rates on insurance premiums, textiles, education-related items, and cosmetics.

9 December 2024

GSTN issued an advisory addressing differences in values between Table 8A and Table 8C of GSTR-9 for FY 2023–24. As per Notification No. 12/2024-CT (10 July 2024) read with Notification No. 20/2024-CT (8 October 2024):

Table 8A will be auto-populated from GSTR-2B (total credit available for inward supplies).
Table 8C must be filled manually for credits received in a given FY but availed in the following FY.

Concerns have been raised about mismatches, as values in Table 8A could appear inflated for FY 2022–23 and lower for FY 2023–24. The advisory includes instructions and scenarios to ensure correct reporting of such cases in GSTR-9.

4 December 2024

As per Notification No. 17/2024-Central Tax dated 27 September 2024, GSTN issued an advisory on the mandatory sequential filing of GSTR-7 returns, effective 1 November 2024. Taxpayers must file returns in chronological order, starting from the October 2024 period. For months with no deductions, a Nil return is compulsory.

1 December 2024

The government released the GST collection report for November 2024 on the GST portal.

26 November 2024

GSTN clarified that registered persons receiving metal scrap supplies are required to deduct TDS under Section 51 of the CGST Act from 10 October 2024. Some taxpayers faced reporting issues for October because their registration was approved in November. They were advised to report consolidated TDS for both October and November in the November GSTR-7 return.

16 November 2024

GSTN notified that the system will not generate GSTR-2B for October in the following situations:

Taxpayers under the QRMP scheme will get GSTR-2B for the quarter-end month only.
GSTR-2B for the current period will be generated on demand only if all pending GSTR-3B of earlier months are filed.

13 November 2024

GSTN clarified that the “Supplier View” functionality of IMS is now available on the GST portal. This feature allows suppliers to see actions taken by recipients on invoices/documents reported in GSTR-1/1A/IFF, helping to prevent errors by recipients.

The following records/invoices are only visible in the supplier view with the status “No Action Taken” and cannot be acted upon by recipients:

Invoices where ITC is ineligible under POS rules or Section 16(4) of the CGST Act.
Records subject to reverse charge mechanism (RCM).

12 November 2024

GSTN issued an advisory for smooth adoption of the Invoice Management System (IMS), clarifying that it is a new and optional functionality.

8 November 2024

Through an advisory, GSTN issued clarification on the waiver scheme under Section 128A. Forms GST SPL-01 and GST SPL-02 are expected to be available for taxpayers by early January 2025. In the meantime, taxpayers are advised to pay the demanded tax by 31 March 2025 to ensure eligibility for waiver benefits.

5 November 2024

GSTN announced that the 30-day time limit for reporting e-invoices on IRP portals will apply to taxpayers with an AATO of ₹10 crore and above. This will be effective from 1 April 2025, allowing businesses time to comply.
A new form DRC-03A has been introduced on the GST portal to enable taxpayers to adjust payments made via FORM GST DRC-03 against demand orders.

1 November 2024

The government published the GST collection report for October 2024 on the GST portal.

29 September 2024

As per the latest GSTN advisory, archived return data for July 2017 and August 2017 (previously taken down on 1 August and 1 September) has been restored and will remain accessible until further notice.

24 September 2024

GSTN announced that on 1 October 2024, return data for September 2017 will be archived from the GST portal, in line with the policy of retaining data for up to seven years.

9 September 2024

The 54th GST Council meeting was held in New Delhi, chaired by the Union Finance and Corporate Affairs Minister. Attendees included Union Minister of State for Finance Shri Pankaj Chaudhary, Chief Ministers of Goa and Meghalaya, Deputy Chief Ministers of Arunachal Pradesh, Bihar, Madhya Pradesh, and Telangana, along with Finance Ministers of States/UTs (with legislatures) and senior officials of the Ministry of Finance and States/UTs.

3 September 2024

A new Invoice Management System (IMS) functionality was introduced on the GST portal, effective from 1 October 2024. This feature will enable taxpayers to coordinate with their suppliers for invoice corrections and amendments more efficiently.

1 September 2024

The government released the GST collection figures for August 2024 on the GST portal.

19 August 2024

The 54th GST Council meeting is scheduled for 9 September 2024. Stay updated on the latest news and expectations from this meeting.

22 June 2024

The 53rd GST Council meeting was held in New Delhi on 22 June 2024, chaired by Union Finance Minister Nirmala Sitharaman.

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2023 GST Updates

7 October 2023

The 52nd GST Council meeting was convened at Sushma Swaraj Bhawan, New Delhi on 7 October 2023, chaired by the Union Finance Minister.

2 August 2023

The 51st GST Council meeting was conducted via video conference on 2 August 2023. The Council approved rules for implementing the 28% GST on casinos, race courses, and online gaming.

11 July 2023

The 50th GST Council meeting took place on 11 July 2023. Key decisions included issuing intimations through DRC-01C for excess ITC claims in GSTR-3B compared to GSTR-2B and fixing GST on online gaming at 28% on full face value.

15 June 2023

The government confirmed that the 50th GST Council meeting would be held on 11 July 2023.

12 June 2023

NIC mandated two-factor authentication (2FA) for taxpayers with turnover above ₹100 crore, effective 15 July 2023, for both e-invoicing and e-way bill systems.

26 May 2023

The CBIC issued a new instruction for online scrutiny of returns starting from FY 2019–20, building on the earlier SOP for FY 2017–18 and FY 2018–19.

16 May 2023

The GSTR-9 and GSTR-9C filing facility for FY 2022–23 was enabled on the GST portal.

11 May 2023

The department rolled out an automated return scrutiny module starting May 2023, applicable from FY 2019–20 onwards. The initiative aims to simplify communication between tax officers and taxpayers.

10 May 2023

The CBIC notified the 6th phase of e-invoicing, requiring taxpayers with turnover of ₹5 crore or more in any financial year from 2017–18 to issue e-invoices starting 1 August 2023.

6 May 2023

The GST department deferred the implementation of the 7-day time limit for reporting older e-invoices on IRP portals by three months. The revised implementation date is yet to be announced.

13 April 2023

According to GSTN advisories dated 12th and 13th April 2023, taxpayers with annual turnover of ₹100 crore or more must report tax invoices and credit/debit notes to IRP within 7 days of the invoice date, effective 1 May 2023.

31 March 2023

Several CGST notifications (02/2023 to 08/2023) were issued, implementing GST Council recommendations:

Amnesty schemes valid until 30 June 2023 for late filers of GSTR-4, GSTR-9, GSTR-10, taxpayers under Section 62 (Best Judgement assessment), and those applying for revocation of cancelled GST registration through REG-21.
Risk-based biometric Aadhaar authentication notified for Gujarat (Notification 05/2023), effective 26 December 2022.
Extension of limitation periods under Section 168A for recovery proceedings (Section 79):
- FY 2017–18: extended till 31 December 2023
- FY 2018–19: extended till 31 March 2024
- FY 2019–20: extended till 30 June 2024

1 February 2023

Budget 2023 introduced key GST measures, including decriminalisation of certain offences and extending the composition scheme to e-tailers.

12 January 2023

An automated drop proceedings facility was launched on the GST portal to revoke cancelled GSTINs if pending returns are filed.

4 January 2023

CGST Notification 01/2023 was issued to delegate more powers vested in Superintendents of Central Tax to Additional Assistant Directors in DGGI, DGGST, and DG Audit.

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2022 GST Updates

1 December 2022

The 48th GST Council meeting is scheduled for 17 December 2022 (Saturday) with several important agenda items.

10 November 2022

Circular 181 clarified that refund-related amendments will be applied prospectively.
Circular 182 outlined the verification procedure for transitional credit claims filed between 1 October 2022 and 30 November 2022.

28 September 2022

Amendments to ITC conditions under the Finance Act 2022 were officially notified.
The due date for claiming ITC, making amendments in sales, and issuing credit/debit notes for a financial year was extended to 30 November of the following financial year.

1 September 2022

New changes in Table 4 for reporting ineligible ITC went live on the GST portal.

1 August 2022

(a) As per Central Tax Notification No.17/2022, e-invoicing was extended to businesses with annual aggregate turnover (AATO) above ₹10 crore, effective 1 October 2022.
(b) Businesses with turnover above ₹5 crore must report 6-digit HSN codes in Table 12 of GSTR-1.

5 July 2022

The CBIC released six new CGST notifications. Key highlights:

GSTR-3B format modified – A new Table 3.1.1 was introduced to report e-commerce sales and applicable taxes for both e-commerce operators and sellers. Additional changes were made in Tables 3.2 and 4 (except Table 4, which is yet to go live).
Section 110 of Finance Act 2022 notified – Taxpayers can now transfer CGST in cash from one GSTIN to another (as CGST or IGST) using Form PMT-09.
Extended deadlines –
- GSTR-4 for FY 2021-22: Late fee waiver available if filed by 28 July 2022.
- CMP-08 filing due date extended to 31 July 2022.

29 June 2022

The 47th GST Council meeting was held on 28–29 June 2022 in Chandigarh, chaired by Union FM Nirmala Sitharaman. Key decisions included:

Revision of GST rates on several goods and services.
Rationalisation of exemptions, reducing the number of items on the GST exemption list.
Proposed modifications in GSTR-3B format, opened up for public feedback.

26 May 2022

As per CGST Notification No.7/2022, late fees for delayed filing of GSTR-4 (FY 2021–22) were waived if filed between 1 May 2022 and 30 June 2022.

24 February 2022

E-invoicing was extended to businesses with annual turnover between ₹20 crore and ₹50 crore, effective 1 April 2022 (Notification No.1/2022).
Composition scheme taxpayers and those wishing to opt for it in FY 2022–23 had to submit Form CMP-02 on the GST portal by 31 March 2022.

1 February 2022

The Union Budget 2022 introduced several key amendments to the GST law. (See full Budget 2022 GST highlights here.)

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2021 GST Updates

29 December 2021

The 46th GST Council meeting was held on 31 December 2021 in New Delhi, chaired by Union FM Nirmala Sitharaman. The Council decided to defer the GST rate hike to 12% for textiles.
CGST Rule 36(4) was amended to remove the 5% additional ITC allowance. From 1 January 2022, ITC can be claimed only if reported by the supplier in GSTR-1/IFF and reflected in GSTR-2B.
The due date to file GSTR-9 & self-certified GSTR-9C for FY 2020–21 was extended up to 28 February 2022.
Amendments were made to seizure and detention rules, along with related penalties. Forms DRC-10, DRC-22, DRC-23, and APL-01 were amended, and a new Form DRC-22A was introduced via Central Tax Notification No.40/2021.

21 December 2021

Key changes effective from 1 January 2022:

ITC claims will be allowed only if appearing in GSTR-2B as per Section 16(2)(aa). The 5% provisional ITC under Rule 36(4) will no longer be permitted.
Under Section 74, officers can issue notices to multiple persons for fraudulent excess ITC claims or tax short payment. They can now also seize/confiscate goods or vehicles even after concluding proceedings against liable parties.
Taxpayers cannot file GSTR-1 unless the previous period’s GSTR-3B has been filed.
As per Section 75(12), GST officers can initiate recovery without show-cause notice if sales reported in GSTR-1 exceed those in GSTR-3B.
E-commerce operators (ECOs) in food delivery and cloud kitchens (under Section 9(5)) will be liable to pay GST on supplies made through them. However, restaurants in hotels with room tariffs above ₹7,500/day remain excluded.
The scope of passenger transport services under Section 9(5) has been expanded to include services via omnibus or other motor vehicles, not just cabs/radio taxis.
Aadhaar authentication is now mandatory for:
- Filing refunds under Rule 89 (excess tax/penalty/fees) and Rule 96 (IGST refund on exports) via Form RFD-01.
- Applying for revocation of cancelled GST registration under Rule 23 via Form REG-21.

24 September 2021

From 1 October 2021, the frequency of filing Form ITC-04 was revised (Notification No.35/2021):

AATO > ₹5 crore – File half-yearly:
- April–September: Due 25 October
- October–March: Due 25 April
AATO ≤ ₹5 crore – File yearly, due 25 April of the following year.

1 September 2021

The 45th GST Council meeting was scheduled for 17 September 2021 with the following agenda:

Possible extension of GST concessions on COVID-19 essentials.
Discussion on GST compensation to states.
Correction of inverted duty structure, among other issues.

29 August 2021

The GST Amnesty Scheme was extended up to 30 November 2021 for GSTR-3B filings from July 2017 to April 2021 (Notification No.33/2021).
The deadline to revoke cancelled GST registrations was extended to 30 September 2021, if the original due date fell between 1 March 2020 and 31 August 2021. This applied where registrations were cancelled under Section 29(2)(b) or (c) (Notification No.34/2021).
Company taxpayers were allowed to continue filing GSTR-1 and GSTR-3B using EVC or DSC until 31 October 2021 (Notification No.32/2021).

GST Updates – June to August 2021

26 August 2021

From 1 September 2021, taxpayers will not be able to file GSTR-1 or use the IFF (Invoice Furnishing Facility) for August 2021 if they have pending GSTR-3B returns.
This applies when:
- Monthly filers have not filed GSTR-3B for the past two months till July 2021.
- Quarterly filers have not filed GSTR-3B for the quarter ending 30 June 2021.
Implemented under CGST Rule 59(6).

30 July 2021

Annual return exemption: Taxpayers with an aggregate turnover up to ₹2 crore in FY 2020–21 are exempted from filing Form GSTR-9.
Audit requirement removed:
- Section 35(5) was omitted, and Section 44 was amended.
- Taxpayers can now file the reconciliation statement on a self-certification basis, without CA/CMA audit certification.
Form GSTR-9C updates:
- Taxpayers with aggregate turnover up to ₹5 crore are not required to file self-certified GSTR-9C.
- The format of Form GSTR-9C was revised effective FY 2020–21.

30 June 2021

Late fee waiver: Any late fee applicable for non-compliance with dynamic QR code requirements (from 1 December 2020 to 30 September 2021) was waived.

1 June 2021

Summary of CBIC Notifications:

Retrospective Interest Amendment:
- Section 50 (amended via Finance Act 2021) made effective from 1 July 2017.
- Interest will now be charged only on the net tax liability (after ITC adjustment), not the gross liability.
- Interest must be paid from the electronic cash ledger.
Interest & Late Fee Relief: Relaxations were provided for taxpayers who could not file GST returns for March, April, and May 2021 on time.
Extended Due Dates:
- GSTR-1 (May 2021): Extended from 11 June 2021 to 26 June 2021.
- GSTR-4 (FY 2020–21, for composition taxpayers): Extended to 31 July 2021.
- ITC-04 (Jan–Mar 2021): Extended to 30 June 2021.
- IFF (for May 2021 under QRMP scheme): Extended from 13 June 2021 to 28 June 2021.
- Other compliances falling between 15 April–29 June 2021: Extended to 30 June 2021.
ITC Adjustment: Rule 36(4) was allowed to be applied cumulatively for April–June 2021, at the time of filing June 2021 GSTR-3B.
Amnesty Scheme: A new GST Amnesty Scheme was introduced, giving conditional waiver/reduction of late fees for delayed filing of GSTR-3B returns from July 2017 to April 2021.
Reduced Late Fees:
- GSTR-1 & GSTR-3B (from June 2021 onwards) – reduced late fees notified.
- GSTR-4 – maximum late fee capped at ₹500 (nil return) and ₹2,000 (others).
- GSTR-7 (TDS returns) – maximum late fee capped at ₹2,000; per day fee reduced from ₹200 to ₹50.
E-invoicing Exclusions:
- CGST Notification No. 13/2020 amended.
- Government departments and local authorities excluded from the requirement of issuing e-invoices.

GST Updates – January to May 2021

28 May 2021

The 43rd GST Council meeting was held on 28 May 2021 at 11:00 AM via video conferencing, chaired by Union Finance Minister Nirmala Sitharaman.
Key decisions taken:
- GST Amnesty Scheme re-introduced.
- Late fees rationalised for all taxpayers, especially small taxpayers.
- IGST exemption granted on the import of COVID-19 treatment equipment and relief materials up to 31 August 2021.

21 May 2021 (Update)

The government announced that the 43rd GST Council meeting would be held on 28 May 2021 at 11:00 AM via video conferencing, chaired by Union FM Nirmala Sitharaman.

1 February 2021 – Union Budget 2021 GST Updates

Key amendments announced in the Budget 2021 regarding GST:

Input Tax Credit (ITC)
- Section 16 amended: ITC claims are now linked to GSTR-2A and GSTR-2B.
- ITC can be availed only when the supplier uploads invoices/debit notes in GSTR-1, and the same is communicated to the recipient.
Interest on Net Cash Liability
- Section 50 amended: Interest to be charged only on the net cash liability, retrospectively effective from 1 July 2017.
Appeals & Penalty
- For appeals under Section 107, taxpayers must pay 25% of penalty in cases relating to detention and seizure of goods/conveyances.
- Date of applicability to be notified later.
Audit Requirement Removed
- Sections 35 and 44 amended: Requirement of GST audit by CAs/CMAs removed.
- Only GSTR-9 annual returns (self-certified) need to be filed.
- GSTR-9C (reconciliation statement) requirement removed.
- Applicability details (financial year & effective date) yet to be clarified.
Expansion of Supply Definition
- Section 7 amended: Supply between a person (other than individual) and its members/constituents for consideration will now be treated as supply of goods or services, and hence taxable.
- Earlier, this was covered only as supply of goods under Schedule II.
Separate Proceedings for Seizure & Confiscation
- Seizure/confiscation of goods and conveyances in transit separated from tax recovery proceedings under Section 74.
Self-assessed Tax Clarification
- Section 75 amended: Tax declared in GSTR-1 but not in GSTR-3B will also be considered as self-assessed tax and recoverable.
Provisional Attachment
- Validity extended to cover the entire proceeding period, up to one year from the order date.
Detention & Confiscation Proceedings
- Section 129 delinked from Section 130.
- Detention, seizure, and release of goods in transit are now independent from penalty/confiscation proceedings.
Power to Call Information
- Section 151 amended: Jurisdictional Commissioner can call for information from any person related to GST matters.
- Section 152 amended: Ensures an opportunity of being heard before using such information.
Amendments to IGST Act (Section 16 – Zero-rated Supplies)
- Supplies to SEZ units/developers to be zero-rated only if used for authorised operations.
- Only notified persons/supplies can claim zero-rated benefit on payment of IGST.
- For export of goods, refund linked with foreign exchange realisation.

GST Updates – 2020

30 December 2020

Due date extended:
- Filing of GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement) for FY 2019-20 extended up to 28 February 2021.

22 December 2020

(1) GST Registration – Cancellation / Suspension (Rule 21A)

A tax officer may cancel or suspend GST registration in the following cases:

Major differences between GSTR-3B vs GSTR-1 and GSTR-2B.
Use of ITC from electronic credit ledger to discharge more than 99% of tax liability, where the taxpayer’s total taxable supplies exceed ₹50 lakh in a month (with some exceptions).
Non-filing of GSTR-1 where GSTR-3B has not been filed for more than:
- 2 consecutive months (monthly filers), or
- 1 quarter (for QRMP scheme taxpayers).

(2) Input Tax Credit (Rule 36(4) changes from 1 January 2021)

ITC can be availed only on invoices uploaded by suppliers in GSTR-1 or through Invoice Furnishing Facility (IFF).
Provisional ITC in GSTR-3B reduced from 10% to 5% of eligible ITC in GSTR-2B.
Restriction on ITC utilisation: Certain taxpayers cannot use ITC to pay more than 99% of their tax liability if their taxable supplies exceed ₹50 lakh per month.

Exemptions from this restriction:

Taxpayer/partners/directors paid income tax > ₹1 lakh in the last 2 financial years.
Taxpayer received refunds of unutilised ITC (zero-rated supplies or inverted duty structure) exceeding ₹1 lakh.
Taxpayer paid at least 1% of GST liability in cash during the current FY.
Government departments, PSUs, local authorities, and statutory bodies.

(3) E-way Bill Changes (effective 1 January 2021)

Validity of e-way bill (other than for over-dimensional cargo) is now based on 200 km per day of travel, instead of 100 km.
E-way bill generation will be blocked if:
- GSTR-3B not filed for 2 consecutive periods, or
- GSTIN is suspended under Rule 21A.

29 November 2020

CBIC waived penalty for non-compliance with dynamic QR code on B2C invoices between 1 December 2020 and 31 March 2021, provided compliance begins from 1 April 2021.

10 November 2020

(1) E-invoicing

Mandatory from 1 January 2021 for taxpayers with aggregate turnover above ₹100 crore.

(2) QRMP Scheme (Quarterly Return Monthly Payment)

Applicable from 1 January 2021 for taxpayers with AATO up to ₹5 crore.
Taxpayers can:
- File quarterly GSTR-3B, and
- Upload sales invoices monthly/regularly using Invoice Furnishing Facility (IFF).

(3) Due Dates for GSTR-1 (Oct 2020 – Mar 2021)

Quarterly filers:
- Oct–Dec 2020: 13 Jan 2021
- Jan–Mar 2021: 13 Apr 2021
Monthly filers: 11th of the following month.

(4) Due Dates for GSTR-3B (Oct 2020 – Mar 2021)

For taxpayers with AATO > ₹5 crore: 20th of next month.
For others (depending on State of principal place of business): 22nd or 24th of next month.

GST Updates – 2020 (July to October)

28 October 2020

Due date for filing GSTR-9 & GSTR-9C for FY 2018-19 extended up to 31 December 2020.

15 October 2020

Filing of GSTR-9 (Annual Return) made optional for small taxpayers (turnover up to ₹2 crore) for FY 2019-20.

1 October 2020

Grace period of 30 days given to taxpayers for generating Invoice Reference Number (IRN) for invoices issued between 1 October 2020 and 31 October 2020.

30 September 2020

Due date for GSTR-9 & GSTR-9C for FY 2018-19 extended up to 31 October 2020.
Aggregate turnover for e-invoicing applicability to be checked from FY 2017-18 to FY 2019-20.
Implementation of dynamic QR code for B2C invoices extended till 1 December 2020.

21 September 2020

Reduced Late Fees:
- For pending GSTR-4 (Quarterly Return):
  - NIL tax liability – No late fee.
  - Other cases – Late fee capped at ₹500.
- For pending GSTR-10 (Final Return):
  - Allowed to be filed with a reduced late fee of ₹500, if filed on or before 31 December 2020.
Deadlines:
- Pending GSTR-4 (Quarterly Return) for FY 2017-18 & 2018-19 must be filed by 31 October 2020.

31 August 2020

Due date for furnishing GSTR-4 (Annual Return for composition taxpayers) for FY 2019-20 extended from 31 August 2020 to 31 October 2020.

25 August 2020

From 1 September 2020, interest will be calculated only on net tax liability (i.e., after adjusting ITC).

20 August 2020

41st GST Council Meeting scheduled for 27 August 2020, to discuss compensation for revenue shortfall to states.
Aadhaar Authentication for GST Registration (effective 21 August 2020):
- Aadhaar authentication must be completed at the time of submitting the application.
- Application date = earlier of:
  - Date of Aadhaar authentication, OR
  - 15 days from submission of Part B of GST REG-01.
- For non-Aadhaar cases: physical verification of business premises/documents will be carried out with approval.
- Provisions for deemed approval also notified.

6 August 2020

New facility on GST portal: Taxpayers can download invoice-wise ITC details auto-populated in Table 8A of GSTR-9.
Offline tool (Excel utility) for filing GSTR-4 (composition taxpayers) made available.
Taxpayers allowed to file another revocation application if their earlier request for cancellation revocation was rejected.

30 July 2020

New refined e-invoice format notified:
- 20 new fields added, 13 removed.
- Some fields revised in terms of character length.
E-invoicing applicability threshold revised: Now applicable to taxpayers with turnover above ₹500 crore (earlier ₹100 crore).
SEZ units exempted from e-invoicing.

21 July 2020

Facility to file GSTR-4 (Annual Return) made available on GST portal.

13 July 2020

Due date for GSTR-4 (Annual Return) extended from 15 July 2020 to 31 August 2020.

1 July 2020

Taxpayers allowed to file Nil GSTR-1 via SMS.

30 June 2020

Extension of late fee waiver & interest relief for GSTR-3B (Feb–July 2020) up to 30 September 2020.
GSTR-1 deadlines further extended with late fee waiver.

GST Updates (March – June 2020)

12th June 2020 – 40th GST Council Meeting Highlights

Late fee waiver (GSTR-3B): For the period July 2017–January 2020, no late fee if liability is Nil. For other cases, a maximum late fee of ₹500 per return is applicable if filed between 1st July–30th September 2020.
Interest & late fee relief (Turnover ≤ ₹5 crore):
- For Feb–Apr 2020: Interest reduced to 9% (instead of 18%) if filed after 6th July but before 30th September 2020.
- For May–July 2020: No late fee or interest if filed by staggered due dates in September 2020 (exact dates to be announced).
Revocation of cancelled GST registrations: Extended till 30th September 2020 for registrations cancelled up to 12th June 2020.
GST Compensation issue: To be discussed in a special one-agenda meeting in July 2020.
Rate rationalisation: To be taken up in the next GST Council meeting.

10th June 2020

CBIC clarified GST applicability on Director’s remuneration.
Refund of accumulated ITC is allowed on inward supplies under RCM, imports, and ISD invoices even if not part of GSTR-2A.

9th June 2020

Validity of e-way bills generated on/before 24th March 2020 (expiring on/after 20th March 2020) extended till 30th June 2020.
Refund rejections: Final orders must be issued within 60 days. If deadlines fell between 20th March–29th June 2020, extension granted till:
1. 15 days from the applicant’s reply, or
2. 30th June 2020 (whichever is later).
Special compliance procedures extended for the merged UTs of Daman & Diu and Dadra & Nagar Haveli till 31st July 2020 (earlier 31st May).

8th June 2020

Facility introduced to file Nil GSTR-3B via SMS from the registered mobile number of the authorised signatory.

4th June 2020

40th GST Council Meeting scheduled for 12th June 2020 via VC. Key issues:
- Waiver of late fees for pending GSTR-3B (Aug 2017–Jan 2020).
- Measures for GST revenue augmentation (excluding rate revisions).

5th May 2020

GSTR-9 & GSTR-9C (FY 2018-19) filing due date extended till 30th September 2020.
Companies can file GSTR-3B using EVC option till 30th June 2020.
Nil GSTR-3B filing via SMS facility announced (effective date yet to be notified).
Extended deadlines for GSTR-3B filing in J&K & Ladakh UTs.

28th April 2020

Facility to file PMT-09 (tax payment challan correction form) made available; applicable from 21st April 2020.

3rd April 2020

GSTR-3B due dates for May 2020 extended:
- 27th June, 12th July & 14th July (instead of 20th, 22nd & 24th June).
Time limits for GST adjudication, appeals, etc. falling between 20th March–29th June 2020 extended till 30th June 2020.
E-way bills validity expiring between 20th March–15th April extended till 30th April 2020.
Due dates for multiple forms (CMP-08, CMP-02, GSTR-4, ITC-04, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8) extended due to COVID-19.
Late fee waiver and interest reduction (9% for >₹5 crore turnover; Nil for ≤₹5 crore) for GSTR-3B filed within extended timelines.
ITC claim flexibility: Taxpayers allowed to claim ITC without applying the 10% cap (Feb–Aug 2020). Cumulative adjustment required in Sept 2020 GSTR-3B.

24th March 2020 – COVID-19 Relief Announcements by FM

GSTR-1 & GSTR-3B (Feb–Apr 2020) due dates extended to last week of June 2020.
Taxpayers with turnover ≤ ₹5 crore: No interest, late fee, or penalty for delayed returns.
Taxpayers with turnover > ₹5 crore: Interest at 9% if filed after 15 days of due date.
CMP-02, CMP-08, and GSTR-4 deadlines extended to 30th June 2020.
All compliance deadlines expiring between 20th March–29th June extended till 30th June 2020.
Sabka Vishwas Scheme last date extended to 30th June 2020.

23rd March 2020

Special GST compliance procedure for companies under CIRP notified.
Aadhaar authentication made mandatory for certain GST registrations.
GSTR-1 waived for FY 2019-20 for taxpayers unable to opt for special composition scheme (Notification No. 2/2019-CT(Rate)).
GSTR-1 and GSTR-3B notified for Apr–Sept 2020.

14th March 2020

The 39th GST Council Meeting was held on Saturday, 14th March 2020. The Council announced an extension to the implementation of new GST returns and e-Invoicing. (Read our detailed article on the 39th GST Council Meeting for complete updates.)

7th February 2020

The due date to submit TRAN-01 for carrying forward transitional credit was extended to 31st March 2020 for taxpayers who could not file earlier due to technical issues.

3rd February 2020

GSTR-3B Filing (Jan–Mar 2020)

For taxpayers with an annual turnover of up to ₹5 crore, the filing of GSTR-3B returns for January, February, and March 2020 was notified in a staggered manner:

22nd of the next month: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, and the Union Territories of Daman & Diu, Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar Islands, and Lakshadweep.
24th of the next month: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, and the Union Territories of Jammu & Kashmir, Ladakh, Chandigarh, and Delhi.

For taxpayers with turnover above ₹5 crore, due dates remained unchanged.

3rd February 2020

Extension for GSTR-9 & GSTR-9C (FY 2017–18)

The due date to file GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement) for FY 2017–18 was further extended, with staggered deadlines:

5th February 2020: Chandigarh, Delhi, Gujarat, Haryana, Jammu & Kashmir, Ladakh, Punjab, Rajasthan, Tamil Nadu, Uttarakhand.
7th February 2020: Andaman & Nicobar Islands, Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Chhattisgarh, Dadra & Nagar Haveli & Daman & Diu, Goa, Himachal Pradesh, Jharkhand, Karnataka, Kerala, Lakshadweep, Madhya Pradesh, Maharashtra, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Puducherry, Sikkim, Telangana, Tripura, West Bengal, Uttar Pradesh, and Other Territory.

10th January 2020

The one-time amnesty scheme for filing all pending FORM GSTR-1 from July 2017 to November 2019 was extended until 17th January 2020.

2019 GST Updates

26th December 2019
The deadline for filing the annual return/reconciliation statement in Form GSTR-9 and GSTR-9C for FY 2017-18 has been further extended to 31st January 2020.

18th December 2019
The 38th GST Council meeting was held on Wednesday, 18th December 2019. Key highlights include:

GSTR-9 and GSTR-9C due date for FY 2017-18 extended to 31st January 2020.
Provisional ITC claim in GSTR-3B reduced to 10% (earlier 20%).
Late fee waiver for filing GSTR-1 from July 2017 to November 2019 under an amnesty scheme if filed by 10th January 2020.
Standard Operating Procedure (SOP) introduced for cases of GSTR-3B non-filing.
GST return deadlines extended for specific taxpayers in North-Eastern states.
Uniform 28% tax rate imposed on all lottery schemes.

10th December 2019
The 38th GST Council meeting was scheduled for Wednesday, 18th December 2019. The agenda included major rate revisions, review of inverted tax structures, and simplification of the upcoming GST return system.

14th November 2019
The filing due date for GSTR-9 and GSTR-9C has been extended to 31st December 2019 and 31st March 2020 for FY 2017-18 and FY 2018-19, respectively.

20th September 2019
The 37th GST Council meeting in Goa introduced GST rate cuts along with these major updates:

New return filing system to begin from April 2020.
ITC claims restricted unless GSTR-1 is filed.
GSTR-9 filing made optional for businesses with turnover up to ₹2 crores for FY 2017-18 and FY 2018-19.
GSTR-9A waived for FY 2017-18 and FY 2018-19.
A Committee of Officers formed to simplify GSTR-9 and GSTR-9C.
Integrated refund system with disbursal by a single authority from 24th September 2019.
Aadhaar made mandatory for GST registration, likely to be required for refunds as well.
Decision in principle to impose restrictions on ITC claims by high-risk taxpayers, based on system-driven checks.

31st August 2019

Due date for filing GSTR-7 for July 2019 extended to 20th September 2019 for taxpayers in J&K and specific districts of Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha, and Uttarakhand.
Filing of ITC-04 for July 2017–March 2019 waived, except for challans where goods were not received back or supplied as of 31st March 2019 (already covered in April–June 2019 ITC-04).
Late fees for July 2019’s GSTR-1 (monthly) and GSTR-6 waived for taxpayers in flood-affected districts of Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha, Uttarakhand, and all districts of J&K.

26th August 2019
Due date for GSTR-9, GSTR-9C, and GSTR-9A for FY 2017-18 extended till 30th November 2019.

21st August 2019
Due date for GSTR-3B for July 2019 extended till 20th September 2019 for taxpayers in J&K and certain districts of Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha, and Uttarakhand.

16th August 2019
Sources indicated that the 37th GST Council meeting would be held on Friday, 20th September 2019, pending official confirmation.

27th July 2019
The 36th GST Council meeting was held via video conference on Saturday, 27th July 2019.

25th July 2019
The 36th GST Council meeting scheduled for 25th July 2019 was postponed, with a new date to be announced later.

18th July 2019
The due date for CMP-08 filing for April–June 2019 extended from 18th July 2019 to 31st July 2019.

28th June 2019
CBIC released important notifications:

Deadlines for GSTR-1 (monthly & quarterly) and GSTR-3B for July–September 2019 notified.
ITC-04 deadline for July 2017–June 2019 extended.
Extended time given to service providers opting into the composition scheme under Notification 2/2019 CT Rate (7th March 2019).
FORM GST PMT-09 introduced to transfer balances within the electronic cash ledger.
QR code requirement for Tax Invoices and Bills of Supply to be notified later.
Rules defined for valuing supplies where Kerala Flood Cess applies.
Refund of taxes allowed to retail outlets at international airports for supplies to outgoing international tourists via FORM GST RFD-10B.
OIDAR service providers exempted from filing Annual Return/Reconciliation Statement.
New annual GSTR-4 format notified, applicable from FY 2019-20.

2019 GST Updates

21st June 2019
The 35th GST Council Meeting, chaired by Finance Minister Nirmala Sitharaman, was held on 21st June 2019. Key decisions included:

Extension of GST Annual Return due date for FY 2017-18 from 30th June to 31st August 2019.
Introduction of Aadhaar-enabled GST registration.
Extension of the National Anti-Profiteering Authority’s (NAA) tenure by two years.
Imposition of a 10% penalty for delay in depositing profiteered amounts.
E-invoicing to be implemented from January 2020.
Mandatory e-ticketing for multiplexes.
Decision on GST rate cuts for electric vehicles, chargers, and leasing postponed; committee to submit recommendations.
Lottery rate cut proposal put on hold, referred to the Attorney General.
GSTAT confirmed as GST Appellate Tribunal, with states to determine the required number of benches.

28th March 2019
The deadline for filing ITC-04 for the period July 2017–March 2019 was extended to 30th June 2019.

19th March 2019
The 34th GST Council Meeting took place on 19th March 2019 via video conferencing. The council approved circulars concerning GST rate cuts on under-construction affordable and non-affordable housing.

24th February 2019
The 33rd GST Council Meeting was conducted on 24th February 2019. The due date for filing GSTR-3B for January 2019 was extended up to 22nd February 2019 (subject to CBIC notification). For Jammu & Kashmir, the deadline was further extended to 28th February 2019.

10th February 2019
The 33rd GST Council Meeting was scheduled for 20th February 2019 via video conferencing. Finance Minister Arun Jaitley was to chair the meeting, with focus areas being the real estate and export sectors. This was the first council meeting after the Interim Budget 2019.

10th January 2019
The 32nd GST Council Meeting was held in New Delhi under the chairmanship of Shri Arun Jaitley. Significant relief measures were announced for MSMEs and small traders. Major highlights:

GST registration threshold for goods suppliers raised from ₹20 lakhs to ₹40 lakhs.
Modifications in the composition scheme: turnover limit increased to ₹1.5 crores, quarterly tax payment allowed, and annual return filing mandated from 1st April 2019.
Introduction of a new composition scheme for service providers and mixed suppliers (goods + services) with turnover up to ₹50 lakhs, at a fixed GST rate of 6%.
No GST rate reductions announced in this meeting. Instead, GoMs were set up to review tax treatment on under-construction properties and lotteries.
A calamity cess of up to 1% for two years approved on intra-state supplies within Kerala.

2018 GST Updates

22nd December 2018
The 31st GST Council meeting was held on 22nd December 2018. Key outcomes included several rate reductions, extension of the filing due date for GSTR-9, 9A, and 9C up to 30th June 2019, and the introduction of a trial phase for the new return filing system starting 1st April 2019.

8th December 2018
The CBIC extended the filing deadline for GSTR-9, GSTR-9A, and GSTR-9C for FY 2017-18 from 31st December 2018 to 31st March 2019.

8th December 2018
The 31st GST Council meeting was scheduled to be held on 22nd December 2018 in Delhi.

28th November 2018
Filing deadlines for GSTR-1, GSTR-3B, and GSTR-4 were extended in regions impacted by cyclones Titli and Gaja:

GSTR-3B (Sep & Oct 2018): Extended to 30th November 2018 for taxpayers in Srikakulam, Andhra Pradesh.
GSTR-3B (Oct 2018): Extended to 20th December 2018 for taxpayers in 11 districts of Tamil Nadu.*
GSTR-1 (Sep & Oct 2018): Extended to 30th November 2018 for taxpayers with turnover above ₹1.5 crore in Srikakulam.
GSTR-1 (Oct 2018): Extended to 20th December 2018 for taxpayers with turnover above ₹1.5 crore in 11 districts of Tamil Nadu.*
GSTR-1 (Q2 2018-19): Extended to 30th November 2018 for small taxpayers (turnover up to ₹1.5 crore) in Srikakulam.
GSTR-4 (Q2 2018-19): Extended to 30th November 2018 for composition taxpayers in Srikakulam.
GSTR-7 (Oct 2018): Extended to 31st January 2019 for all taxpayers.

*Districts include Cuddalore, Thiruvarur, Pudukkottai, Dindigul, Nagapattinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli, Karur, and Ramanathapuram.

26th October 2018

ITC-04 filing for July 2017–September 2018 extended till 31st December 2018.
Taxpayers whose GST registration was cancelled on or before 30th September 2018 were required to submit the final return in GSTR-10 by 31st December 2018.

21st October 2018
The due date to amend GST data for FY 2017-18 in GSTR-3B (Sep 2018) and claim correct ITC was extended to 25th October 2018.

28th September 2018
The 30th GST Council meeting was held on 28th September 2018 (Friday) via video conferencing.

13th September 2018

TDS and TCS provisions to be effective from 1st October 2018.
GSTR-9C was introduced, with its filing deadline yet to be announced.

10th September 2018

GSTR-3B due date extended till 31st December 2018 for newly migrated taxpayers (July 2017–Nov 2018). For others, dates remained unchanged.
GSTR-1 due dates extended:
- Turnover > ₹1.5 crore: For regular taxpayers, returns from July 2017–Sep 2018 extended till 31st October 2018. For newly migrated taxpayers, extended till 31st December 2018.
- Turnover ≤ ₹1.5 crore: Quarterly filing deadlines updated as follows:

Quarter	New Due Date
Jul–Sep 2017	31st Oct 2018
Oct–Dec 2017	31st Oct 2018
Jan–Mar 2018	31st Oct 2018
Apr–Jun 2018	31st Oct 2018
Jul–Sep 2018	31st Oct 2018
Oct–Dec 2018	31st Jan 2019
Jan–Mar 2019	30th Apr 2019

For newly migrated taxpayers, all quarters from Jul 2017–Sep 2018 extended to 31st December 2018.
For Kodagu, Mahe, and Kerala (flood-affected), the July–Sep 2018 quarter was extended till 15th November 2018.

TRAN-1 and TRAN-2 due dates extended till 31st March 2019 and 30th April 2019, respectively, for taxpayers facing technical issues.

4th September 2018

Taxpayers opting out of the composition scheme (filed CMP-04 between 2nd–31st March 2018) allowed to declare ITC in ITC-01 till 3rd October 2018.
ITC-04 filing for July 2017–June 2018 extended to 30th September 2018.
CBIC released formats for GSTR-9 and GSTR-9A.
Late fee waived for:
- GSTR-3B of October 2017 filed but not submitted on the portal.
- GSTR-4 filed on time for Oct–Dec 2017 but late fees wrongly levied.
- Input Service Distributors who paid late fees on GSTR-6 for Jan 2018–23rd Jan 2018.

21st August 2018
Due date for GSTR-3B for July 2018 extended till 24th August 2018.

6th August 2018
Reverse Charge Mechanism (on supplies by unregistered to registered persons), TDS, and TCS provisions under GST deferred till 30th September 2019.

4th August 2018
The 29th GST Council meeting was held in New Delhi. Incentives on digital payments were approved, and a committee was set up to address MSME concerns.

30th July 2018
Highlights of proposed changes to GST return filing were released.

30th July 2018
Due date for GSTR-6 filing for the period July 2017–August 2018 was extended.

FAQs on Latest GST News, Updates & Notifications

Q1. Where can I find the latest GST updates and notifications?
You can access the latest GST news, updates, and official notifications on the CBIC (Central Board of Indirect Taxes and Customs) portal or GST Council announcements. Many reliable tax websites also publish summarized updates for easy reference.

Q2. How often does the GST Council release updates or notifications?
The GST Council usually meets every few months to review the tax structure, compliance processes, and other matters. Notifications, circulars, and orders are issued by CBIC from time to time based on these decisions.

Q3. What are GST Council meetings and why are they important?
GST Council meetings are held to make key decisions on GST rates, filing deadlines, return formats, and compliance changes. These decisions directly affect taxpayers, businesses, and industry stakeholders.

Q4. How can businesses stay updated about GST changes?
Businesses can subscribe to CBIC updates, follow GST Council press releases, or track GST news through professional tax consultants and reputed finance websites. Many accounting software providers also send timely alerts to users.

Q5. What is the impact of GST due date extensions?
Due date extensions give taxpayers additional time to file returns, claim ITC, or comply with GST requirements. However, it is important to check if the extension applies to your category of taxpayers, state, or business turnover.

Q6. Do GST updates apply uniformly to all taxpayers?
Not always. Some updates, like due date extensions, may be specific to certain states (for example, flood-affected areas) or categories (like composition taxpayers or businesses with specific turnover limits).

Q7. Where can I download official GST notifications and circulars?
Official GST notifications, circulars, and press releases can be downloaded from the CBIC website (cbic-gst.gov.in) or from the official GST portal (gst.gov.in).

Q8. Why do GST rules and deadlines keep changing frequently?
GST is a relatively new taxation system in India, and the government regularly makes changes to simplify processes, reduce compliance burden, and address sector-specific issues.